HQ 953922
November 17, 1993
CLA-2 CO:R:C:M 953922 DWS
CATEGORY: Classification
TARIFF NO.: 9017.20.80; 9017.90.00
Mr. Jerrold E. Anderson
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, IL 60661-3693
RE: "Video Painter"; "Design Studio Accessory Kit"; NY 848655;
HQ 951965; 9503.90.60
Dear Mr. Anderson:
This is in response to your letter of March 25, 1993, to the
Area Director of Customs, New York Seaport, on behalf of Video
Technology Industries, Inc., concerning the classification of the
"Video Painter" and the "Design Studio Accessory Kit" under the
Harmonized Tariff Schedule of the United States (HTSUS). Your
letter was referred to this office for a response.
FACTS:
The merchandise consists of the "Video Painter" and the
"Design Studio Accessory Kit". The "Video Painter" is a sketching
and drawing system which is attached to either a television set or
a video monitor using a cable included with the system. The system
allows the user to create a wide variety of colorful images on a
television or video monitor screen. Also, both the drawing process
and the finished drawing may be recorded on a video cassette
through the use of a video cassette recorder. Through the "Video
Painter", the user creates images by utilizing a special pen on a
drawing pad in the center of the system. The user may select from
12 colors and 6 patterns. In addition, the "Video Painter"
incorporates a built-in art library which includes over 50
graphics.
The "Design Studio Accessory Kit" is intended to make the
"Video Painter" easier for children to use. This is accomplished
by providing designer cards representing cars, faces, animals, etc., that children can draw step by step. The cards are thin
printed plastic sheets measuring approximately 5 1/2 inches x 13
1/2 inches. In addition, the kit includes a "design studio", a
stencil frame, and 4 pattern stencils, allowing children to create
special designs and shapes. The "design studio" is a frame which
is placed over the drawing pad of the "Video Painter". One end of
the frame has a roller which is used to advance a designer card
through the unit. A child user aligns the arrows which appear
under the figures on the card with the arrows on the frame. After
tracing a figure, the card is advanced until the second arrow is
aligned, creating an overlay to be traced. The kit is specially
designed for use with the "Video Painter".
The subheadings under consideration are as follows:
9017.20.80: [d]rawing, marking-out or mathematical calculating
instruments (for example, drafting machines,
pantographs, protractors, drawing sets, slide
rules, disc calculators) . . . ; parts and
accessories: [o]ther drawing, marking-out or
mathematical calculating instruments: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 5.8 percent ad valorem.
9017.90.00: [p]arts and accessories.
The general, column one rate of duty is the rate applicable
to
the article of which it is a part or accessory (5.8 percent
ad valorem).
9503.90.60: [o]ther toys . . .: [o]ther: [o]ther: [o]ther toys
(except models), not having a spring mechanism.
The general, column one rate of duty for goods classifiable
under this provision is 6.8 percent ad valorem.
ISSUE:
Whether the "Video Painter" is classifiable under subheading
9017.20.80, HTSUS, as an other drawing instrument.
Whether the "Design Studio Accessory Kit" is classifiable
under subheading 9017.90.00, HTSUS, as an accessory of a drawing
instrument, or under subheading 9503.90.60, HTSUS, as an other toy,
not having a spring mechanism.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In NY 848655, dated January 18, 1990, the "Electronic Sketch
Pad" was held to be classifiable under subheading 9017.20.80,
HTSUS. It consisted of a sketch pad, a drawing pen, and a video
cable, and it enabled a user to sketch pictures onto a television
screen.
We find that, for classification purposes, the "Video Painter"
is sufficiently similar to the "Electronic Sketch Pad", and we
agree that the "Video Painter" is classifiable under subheading
9017.20.80, HTSUS.
We will now deal with the classification of the "Design Studio
Accessory Kit". Because it is an accessory of the "Video Painter",
it is claimed that the kit is classifiable under subheading
9017.90.00, HTSUS.
In HQ 951965, dated September 18, 1992, the "Stencils &
Pencils" set was held to be classifiable under subheading
9503.90.60, HTSUS, as an other toy. It consisted of a plastic
stencil depicting a rough outline of a farm and farm animals, 4
colored pencils, and three erasers shaped like a cow, a rabbit, and
a heart, respectively.
In HQ 951965, it was stated that:
[e]very design feature of this article delineates its design
for the amusement of children. The packaging itself is
clearly directed towards the amusement of children, and is
printed with letters, hearts, and stars in pink, red,
orange, blue, green, and yellow.
It is our position that the classification of the "Design
Studio Accessory Kit" is distinguishable from the classification
of the "Stencils and Pencils" set under the HTSUS. Besides being
much more advanced than a simple stencil set depicting farm
animals, the kit is designed to aid children in the activity of
drawing and is not principally designed for the amusement of
children. The kit will surely provide some amusement to the user,
however, we find that to be a secondary effect.
Therefore, it is our position that the "Design Studio
Accessory Kit" is classifiable under subheading 9017.90.00, HTSUS,
and not under subheading 9503.90.60, HTSUS.
HOLDING:
The "Video Painter" is classifiable under subheading
9017.20.80, HTSUS, as an other drawing instrument. The "Design
Studio Accessory Kit" is classifiable under subheading 9017.90.00,
HTSUS, as an accessory of a drawing instrument.
Sincerely,
John Durant, Director